Supreme Court of the United States · Official docket →
Delta Air Lines, Inc. v. Oregon Department of Revenue
Paid petition · Supreme Court of Oregon, No. S070593 · judgment July 24, 2025
Certiorari denied · January 12, 2026
Pre-decision estimate: 1% cert probability
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Question presented
Whether the Equal Protection Clause of the Fourteenth Amendment prohibits a state from singling out a few businesses for taxation of their intangible property, because it is administratively convenient, when identical intangible property of all other taxpayers is exempt from taxation. (i)
Counsel of record
For petitioner
Brad Daniels
Stoel Rives LLP
For respondent
Benjamin Noah Gutman
Oregon Department of Justice
Proceedings
- Jan 12 2026Petition DENIED.
- Dec 26 2025Brief amicus curiae of Institute for Professionals in Taxation filed. (Distributed)
- Dec 23 2025Brief amicus curiae of Council On State Taxation filed. (Distributed)
- Dec 10 2025DISTRIBUTED for Conference of 1/9/2026.
- Dec 03 2025Waiver of right of respondent OR Dept. of Revenue to respond filed.
- Nov 21 2025Petition for a writ of certiorari filed. (Response due December 26, 2025)
- Oct 14 2025Application (25A421) granted by Justice Kagan extending the time to file until November 21, 2025.
- Oct 09 2025Application (25A421) to extend the time to file a petition for a writ of certiorari from October 22, 2025 to November 21, 2025, submitted to Justice Kagan.